緩起訴處分金補助公益團體之關鍵影響因素

The Key Factors for Deferred Prosecution Fine Subsidize Non-profit Organizations

戴玉玲(Yu Ling Tai)

指導教授 ： 黃劭彥

國立中正大學/管理學院/會計與資訊科技學系/碩士(2014年)

摘要

政府補助在近年來經濟不景氣、非營利組織團體募款不易之情況下，占非營利組織總收入來源比重日趨重要。惟91年2月至101年緩起訴處分制度實施以來，各地檢署檢察官在徵得被告同意後，命其向國庫、公益團體、地方自治團體等指定支付之緩起訴處分金累計履行支付金額已高達新台幣76億2,363萬元，在各地檢署近年來運用緩起訴處分金挹注各公益團體之下，目前已然成為各非營利組織主要經費來源之一。為免外界對於補助審核公平性、機制有所質疑，建立各檢察機關公開、公正、一致的審核標準，本研究欲藉由專家意見，探討、歸納出補助公益團體之關鍵影響因素，以供未來建立良好完善的緩起訴處分金補助審核標準之參考。
本研究探討緩起訴處分金補助公益團體之關鍵影響因素，藉由文獻探討，並輔以機關自身特性的觀點來探討非營利組織獲得補助款的各項可能之重要因素。從機關及組織兩個角度為出發點來進行，利用Lawshe’s approach及分析層級程序法(AHP)，辨認出層級架構中各因素的相對重要程度與權重。
研究發現，專家們認為在補助公益團體時，首重「機關自身特性」、其次為「機關補助審查」、再其次為「組織自身特性」、最後則為「組織執行效率」。由此可以看出，補助款的審查給與，主要仍是先以機關觀點出發，再考量組織之各項特性及因素。
研究建議方面，對檢察機關之建議：一、將政府年度施政政策、機關首長政策、機關主管業務及督導機關意見條列化，供緩起訴處分金審查小組成員為審核標準之參考。二、視年度緩起訴處分金額度限額統籌規劃運用，有效挹注各種公益活動。三、緩起訴處分金查核小組應具專業性並定期及不定期提出查核意見。四、強化審查小組成員專業性並增加與公益團體之互動。五、審查補助申請檢附文件應明確。對公益團體之建議：一、依機關補助審查之原則、標準規定，配合提出各類文件。二、專注組織使命及營運，勿過度依賴處分金挹注。三、配合補助指定用途並核實依申請計畫書執行公益服務。四、加強與檢察機關及新聞媒體之互動。
任何制度在實施執行過程中，均可能受到來自社會各界之檢視，而參考外界寶貴建議並嚴格審視本身之運作模式，精益求精，務求達成制度設計之初所欲達成之效果，此即為成功之制度。為求緩起訴處分金補助公益團體能兼顧公平分配、實現公益，並確保緩起訴處分金能更公平、合理的運用，確實展現柔性司法對弱勢族群之關懷與照顧，期望本研究之結論建議能帶給檢察機關部分助益，於現行制度下發覺缺失並加以修正改善，發揮緩起訴處分金「取之於社會，用之於社會」公益精神。

關鍵字

公益團體 ； 緩起訴處分金 ； 政府補助

並列摘要

In recently years, the economy is depression; so non-profit organizations are difficult to raise money. In this situation, Government Subsidize becomes an important revenue source for nonprofit organizations. Since the Deferred Prosecution System of Taiwan has been operated since Jan.2002; in the past eleven years, the fine of deferred prosecution has been accumulated over 76 hundred millions. The money supports the state treasury; the local associations and the Public Interest Groups. The fine of deferred prosecution has become an important resource of funds for non-profit organizations. However, there is no clear and consistent standard to distribute the fine to non-profit organization. In order to avoid questioned, the study is tried to find the key factors for deferred prosecution fine subsidize the non-profit organizations. These key factors will help government to establish an open, fair, and consistent subsidize principles in the future.
Through a literature review, the study researches the key factors in procurator departments’ view. This study adopts the Lawshe’s approach and the Analytic Hierarchy Process to get comments from experts. It find that the important sequence dimension is ‘The Procurator Departments’ Feature’, ‘The Procurator Departments’ Examine’, ‘The Non-profit organizations’ Feature’, ‘The Non-profit organizations’ Efficiency’.
The suggests for the procurator department:
1. A list with the government's annual policy, the chief prosecutor’s policy, the district prosecutor’s main work and the higher authorities’ policy.
2. Consider the amount of deferred prosecution fine with overall planning.
3. The audit group of the deferred prosecution find should be professional and provide the audit report regular or irregular.
4. The examine group of the deferred prosecution find should be professional and make contact with the Non-profit organizations.
5. Application documents should clearly.
The suggests for the Non-profit organizations:
1. Provide the application documents accordance with the principles.
2. Focus on the mission and operation of the Non-profit organization. Do not over- rely on the deferred prosecution fine.
3. Perform the public service with specified uses.
4. Make contact with the procurator departments.
The results of this research may be useful to the district prosecutors, the usage of the deferred prosecution fine are also important for the procurator department to preserve existing good modes and improve the defects.

並列關鍵字

Non-profit Organizations ； Deferred Prosecution fine ； Government Subsidize

參考文獻

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